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TMI BlogINTRODUCTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... on 81 Transfer of property to be void in certain cases 6. Section 82 Tax to be first charge on property 7. Section 83 Provisional attachment to protect revenue in certain cases 8. Section 84 Continuation and validation of certain recovery proceedings 9. Section 85 Liability in case of transfer of business 10. Section 86 Liability of agent and principal 11. Section 87 Liability in case of amalgamation or merger of companies 12. Section 88 Liability in case of company in liquidation 13. Section 89 Liability of directors of private company 14. Section 90 Liability of partners of firm to pay tax 15. Section 91 Liability of guardians, trustees, etc. 16. Section 92 Liability of Court of Wards, etc. 17. Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh court 39. Rule 157 Recovery from surety 40. Rule 158 Payment of tax and other amounts in instalments 41. Rule 159 Provisional attachment of property 42. Rule 160 Recovery from company in liquidation 1.2. The provisions, Forms, Circulars, Notification, etc., can be seen by clicking ctrl+click on the respective hyperlink, which will open the https://taxinformation.cbic.gov.in page. On clicking GST option on the Menu bar, 'Information-GST' page will appear, below which the option of Act, Rules, Notification, etc. is provided. The required page of the relevant provision/Form/Circular/Notification can be seen by clicking the appropriate option. 1.3. GST law mandates payment of tax on supply of goods and/or services by the taxpay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of dues under IGST Act, 2017 can be made under the relevant provisions of CGST Act, 2017 read with Section 20 of the IGST Act, 2017 and the CGST Rules, 2017. Similarly, for recovery of dues under GST (Compensation to States) Act, 2017, Section 11 of GST (Compensation to States) Act provides for applicability of the provision of CGST Act, 2017 to intra-state supplies and for applicability of the provision of IGST Act, 2017 to inter-state supplies. 1.7. In order to comply with the principles of natural justice, the GST law lays down certain procedures to be followed before taking action for recovery of the tax and other amounts like, interest, penalty, late fees, etc. One such procedure is raising demand and determination of the short- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility on the supplies made in the course of business or in furtherance of business. Such self-assessed tax is an undisputed tax liability as the same is determined by the taxpayer himself as payable to the Government. As per Section 75 of CGST Act, 2017, where there's any unpaid self-assessed tax, it can be recovered without issuing any show-cause notice and the proceedings for recovery as provided under Section 79 of the CGST Act, 2017 can be directly invoked. 1.11. GST is paid at the time of filing GSTR-3B return and this return cannot be filed unless and until the tax payable declared in the return is not paid fully. There is a possibility that the taxpayer shows higher sales in the GSTR-1 return, wherein the invoice wise details of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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